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by Alawattage (Author)
In an era shaped by the "Strategic Turn," the management accountant is no longer a recorder of past performance but a designer of future value. Today's professionals must navigate neoliberal competition, digital transformation, and the accelerating sustainability agenda.
Strategy, Sustainability, and Management Accounting goes beyond spreadsheets to explain the purpose, politics, and practice of modern business. More than a textbook, it is a critical toolkit for emerging accountants who must balance profit with the needs of people and the planet.
Bridging Theory and Practice
Developed from years of teaching strategic management accounting at leading liberal universities, this book blends rigorous techno-managerial training with insights from economics, politics, and the social sciences. Readers master the calculations and the contexts that shape them.
Inside You Will Learn:
- The Strategic Turn: How neoliberalism, globalisation, and digitalisation reshape competition and challenge traditional accounting.
- Porterian & Post-Porterian Strategy: From Five Forces to the Value Chain and how these frameworks evolve in the ESG era.
- Strategic Pricing & Positioning: Target Costing, Lifecycle Costing, and Dynamic Pricing for competing in the "Survival Zone."
- Performance & Control: Balanced Scorecard, Simons' Levers of Control, and organisational alignment.
- Operational Excellence: Quality Costing, Manufacturing Flexibility, and Strategic Cost Management at the production level.
- Sustainability as Strategy: Moving past greenwashing toward ecological accounting, genuine ESG integration, and critiques of managerial capture.
Case Studies That Bring Strategy to Life:
- Nike: Competing in a neoliberal, digital marketplace.
- Tesla vs. VW vs. Toyota: Strategic positioning in the EV transition.
- Patagonia: Pricing a mission-driven value proposition.
- Unilever: The tensions of strategic performance management.
- Interface Inc.: From "Mission Zero" to "Climate Take Back."
- H&M Group: Trust, transparency, and sustainability in fast fashion.
Who Should Read This Book:
A core text for upper-level undergraduates, postgraduates, and MBA students in Strategic Management Accounting, Management Control, and Sustainability Accounting. A valuable resource for finance professionals seeking to evolve from analysts into strategic partners.
Equip yourself to understand-and influence-the contradictions of modern capitalism.
